Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes 26 SET 1990

http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/wco-members/list-of-members-with-membership-date.pdf?db=web

Annex J-5 Revised Kyoto Convention

Yes, since 23 FEB 17

http://www.wcoomd.org/-/media/wco/public/global/pdf/about-us/legal-instruments/conventions-and-agreements/contracting-parties-and-instruments/angola/pg0267b1.pdf?la=en

OCHA Model Agreement

No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

Yes, since 13 OCT 1976

https://www.itu.int/online/mm/scripts/gensel8

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

Ministry of Foreigner Affairs – UN Convention which governs UN Agency status

Accord de Base Entre Le Gourvernment De Angola Et Le Programme Alimentaire Mondial ONU/FAO relative a Une Assistance Dudit Programme dated 02/12/1980

MOU signed between WFP/Angola Government – which governs rights related to Humanitarian aid. The MOU is signed with the Angolan Ministerio da Assistencia e Reinsercao Social.  

Non-Governmental Organizations

Fall under Departamento de Desenvolvimento Comunitário da Direcção Nacional da Acção Social do Ministério da Acção Social, Família e Promoção da Mulher, MASFAMU

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

Ministry of Foreigner Affairs – UN Convention which governs UN Agency status

Accord de Base Entre Le Gourvernment De Angola Et Le Programme Alimentaire Mondial ONU/FAO relative a Une Assistance Dudit Programme dated 02/12/1980

MOU signed between WFP/Angola Government – which governs rights related to Humanitarian aid. The MOU is signed with the Angolan Ministerio da Assistencia e Reinsercao Social.  

Non-Governmental Organizations

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

All entities required to be registered at Ministry of Finance by a formal letter to obtain the “Code of Contribuinte”/ NIF.  WFP Angola Office have been already registered.

·       Exemption of taxes for commodities currently are requested on a shipment by shipment basis.

·       Most important documents are the MOU signed with the Ministerio da Assistencia e Reinsercao Social (NB: in case of vehicles the tax exemption is provided under the UN Convention document in coordination done with the Ministry of Foreigner Affairs)

Thereafter the Import Permit; Letter of donation; Invoices, copies of BLs & Certificates as most important documents to get Tax exemption. 

Process to be followed (step by step or flowchart)

TAX Exemption Steps

1) Ministerio da Assistencia e Reinsercao Social Letter addressing to WFP requesting humanitarian assistance and guarantee that the Government of Angola will facilitate and support International Organizations of the UN System (ONU), ONG and Partners during their project activities in special when concerned to exemption of taxes and customs duties of products, materials and equipment, consignee to humanitarian assistance. This text is extracted from the current letter covering WFP assistance for RDC refugees in Angola.

2) After WFP acceptance, commodity shipment information is forwarded to the local WFP office which submits a request for issuance of the Import Permit to the concerned Ministry see below (NB: At this stage is necessary to have good data accuracy e.g. Commodity, Quantity, Origin, Entry Point and Mode of Transportation);

·       Agriculture commodities such as Cereals (incl. flours), Pulses addressed to the Ministry of Agriculture/Direccao National de Agricultura & Pecuaria

·       Industrial processed commodities as Oils, sugar, salt addressed to Ministry of Commerce

Salt addressed to Ministry of Fisheries/Direccao Nacional Infrastruturas da Industria Pesqueira.
3) When the Import Permit is issued WFP must forward to the local office; sailing advice if no B/L available. pro-forma Invoice; copies of certificates ORIGIN – stating best use date and/or expiry date, Phytosanitary (only relevant for agriculture products), Analysis, Health & Packing,by road a truck list covering dispatch quantity mentioned in the Import Permit - with truck registration details of drivers & cargo per truck (NB: if foreigner driver WFP (through the UN Resident Coordinator) needs to write an invitation letter for visa process); by sea general specification of shipping details to be included

4) WFP letter of donation is then stamped/signed by the Ministerio da Assistencia e Reinsercao Social and Departamento de Desenvolvimento Comunitário da Direcção Nacional da Acção Social do Ministério da Acção Social, Família e Promoção da Mulher (Angola regulator of all NGOs activities),
5) WFP cover letter attaching all process is then addressed to AGT (Admnistracao Geral Tributaria) requesting their approval for Exemption of Customs tax/duties. After AGT approval ends the procedures for request of tax exemption and starts the Customs Clearance process.

CUSTOMS CLEARANCE STEPS
6) Simultaneously to their approval of tax exemption AGT issues per truck the Import Register which should then be handed over by the WFP Customs Broker to the Customs representation at the border.
7) If cargo imported by sea WFP Customs Broker prepares and submits the DU-Documento Unico, to the CNC now called ARCCLA (Agencia Reguladora de Certifição de Carga e Logistica de Angola). The ARCCLA is responsible to issue the “freight certificate document and forward to their agent in the port of loading for verification (pre-inspection of cargo no longer mandatory). Thereafter the B/L number is inserted on the ARCCLA document signalling all ready for import shipment to proceed.
8) From the loading point WFP representative should sent a copy of the CNCA document plus 2 Original BLs and Original Certificates to the office in Angola which then are handed over to the Customs broker to; 1 set of Originals will complete the dispatch at Customs representation based in the port area and allow cargo release with a document named“Nota de Desenfaldegamento”. 2nd set of original documents are mandatory to be handed over to shipping line to obtain the Release Order.

Import of project vehicles may follow a different approach.

1) The local WFP Office receives the pro-forma/ original Commercial invoice, certificates of Origin, Packing List, copy of B/L and all documentation is handed over to WFP contracted Customs Broker.
2) WFP Customs Broker prepares and submits the DU-Documento Unico, to the ARCCLA (Agencia Reguladora de Certifição de Carga e Logistica de Angola). The ARCCLA releases the “freight certificate document “containing shipment data details to their agent based at the port of loading for verification (and pre-inspection currently not obligatory). ARCCLA document have registration of the number of the B/L.
3) At the point of loading ARCCLA agent provides a copy of the ARCCLA document which certifies their verification to WFP agent which will forward a copy to WFP Office in Angola.
4) WFP local office gathers all documentation (same as referring at point 1) plus the CNCA document received from the point of loading, and attaches to a cover letter requesting exemption of customs taxes/ duties addressee to Direccao Geral do Protocolo do Estado in the Ministry of foreigner Affairs. A similar letter and attachments are also sent to AGT after signature & stamp both by Ministerio da Assistencia e Reinsercao Social & Departamento de Desenvolvimento Comunitário da Direcção Nacional da Acção Social do Ministério da Acção Social, Família e Promoção da Mulher - Angola regulator for NGOs activities.
5) The Ministry of Foreigner Affairs expedites a letter to AGT supporting WFP request for exemption of customs taxation/duties.
6) AGT is expected to exempt from payment of taxes except 2% “emolumentos gerais” against the CIF value (invoice + insurance + freight value).

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

YES

YES

YES

YES

YES

YES

AWB/BL/Other Transport Documents

YES

YES

YES

YES

YES

YES

Donation/Non-Commercial Certificates

YES

YES

YES

YES

YES

YES

Packing Lists

YES

YES

YES

YES

YES

YES

Certificates of Health&Analisys

YES

NO

YES

NO

NO

NO

Radioactivity No GMO Certificates

NO

NO

NO

NO

NO

NO

Other Documents

 n/a

  n/a

  n/a

  n/a

  n/a

  n/a

Additional Notes:

(1) For tax exemption only copies of above mentioned documents are necessary.

(2) Radio, transmitters, receivers and other devices cannot be imported without authorisation from INACOM (INSTITUTO ANGOLA DE COMUNICACOES)

Customs Information

Document Requirements

Specific For temporary Import:

The legislation that regulates norms for humanitarian cargo in its Part Q section XIX specifies that merchandise imported temporary must be declared under Customs Dispatch (Documento Unico-DU) for temporary import or of re--exportation or other procedure ruled by Customs. Also indicates that those consignments can be subject to a monetary deposit equal to the value of the import tax and other Customs charges. Exceptionally Customs may authorize temporary import without the use of the DU or deposit but a letter of responsibility written ensuring that re-exportation will be done within the framework. 

Embargoes

None

Prohibited Items

·       Used vehicles more than 6 years old.

·       Heavy vehicles more than 10 years old.

·       Genetically modified or transgenic grains and seeds, unless destined for Food Aid programs.

·       Non-iodized salt.

·       Rubber-made yo-yo water ball toys.

·       Food containing saccharine.

·       Gambling machines prohibited by law, including roulette.

·       Plants coming from areas affected by phylloxera or other epiphytic disease.

·       Pornographic material and other derived products.

·       Medicines and other generic substances harmful to public health.

·       Counterfeit literature and artistic works.

·       Counterfeit stamps.

·       Counterfeit coffee.

·       Live poultry and hatching eggs originated from Asian and European countries, due to outbreaks on highly pathogenic Avian Influenza (bird flu disease).

·       Distilled beverages containing essences or recognised harmful products such as absinthe and ether derived products.

·       Crates container various types of merchandise and showing a single marking, not presented with a declaration stipulating the quantity and total weight of crates/packs

·       Animals and by products originated from the following areas affected by epizootics: Meat of swine and by products of swine origin from South Africa due to outbreaks of classical swine fever; Live cloven hoofed animals (bovine animals, buffaloes, goats, swine, sheep, antelopes etc.) and animal products thereof, originated from the State of Mato Grosso in Brazil and its neighbouring states like Mato Grosso,Sao Paolo, Parana, Goias and Minas Gerais, due to outbreaks of Foot and Mouth Disease (FMD).

General Restrictions

Restricted Imports:

·       Cigarette papers, and other materials used in cigarette filters – Can only be imported by licence holders.

·       Medicines which containers do not state active agents – cannot be imported without authorisation from the Angolan Health Ministry.

·       Explosives intended for the mining industry.

·       Fireworks and explosives cannot be imported without the authorisation from the Ministry of Interior.

·       Pharmaceutical substances cannot be imported without authorisation from the Health Ministry.

·       Card games must be sealed as per the regulation enforced.

·       Dogs must be immunised against hydrophobia.

·       Weapons and ammunitions cannot be imported without authorisation from the Ministry of Interior.

·       Radio, transmitters, receivers and other devices cannot be imported without authorisation from INACOM (INSTITUTO ANGOLA DE COMUNICACOES)

·       Animals and by-products cannot be imported without authorisation from the veterinary entities.

·       Importation of denatured pure alcohol must be approved by the Ministry of Health.

·       Instruments to distil spirits cannot be imported without authorisation from the Cabinet.

Customs Clearance Document Requirements (by commodity)

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

YES

YES

YES

YES

YES

YES

Invoice

YES

YES

YES

YES

YES

YES

AWB/BL/Other Transport Documents

YES

YES

YES

YES

YES

YES

Donation/Non-Commercial Certificates

YES

YES

YES

YES

YES

YES

Packing Lists

YES

YES

YES

YES

YES

YES

Phytosanitary Certificate

YES

NO

NO

NO

NO

NO

Certificates of Origin

YES

YES

YES

YES

YES

YES

Certificates of Health&Analisys

YES

NO

YES

NO

NO

NO

Radioactivity and NO GMO certificates

NO

NO

NO

NO

NO

NO

Additional Notes

·       Radio, transmitters, receivers and other devices cannot be imported without authorisation from INACOM (INSTITUTO ANGOLANO de COMUNICACOES) regarding procedures for Customs clearance please consult their website

·       Genetically modified or transgenic grains and seeds, unless destined for Food Aid programs are prohibited.